Purchases of goods and services, personnel and debt payable

Pereira; Adalmiro; Vaz; Angela; Silva; Eduardo

Purchases of goods and services, personnel and debt payable

( Vol-9,Issue-1,January 2022 ) OPEN ACCESS

Author(s):

Pereira, Adalmiro, Vaz, Angela, Silva, Eduardo

Keywords:

Accounting Standardization System; Control Suppliers Credit; Purchases Record; Suppliers Audit

Abstract:

With the implementation of the Accounting Standardization System in Portugal (SNC), the area of purchases and payables started to be approached according to a new aspect, with the audit procedures assuming a crucial importance. This work seeks to study this area as well as point out the main points of attention in auditing or tests to be carried out.

Article Info:

Received: 15 Nov 2021, Received in revised form: 25 Dec 2021, Accepted: 07 Jan 2022, Available online: 16 Jan 2022